M
Mark H. Taylor
Researcher at University of South Florida
Publications - 40
Citations - 1294
Mark H. Taylor is an academic researcher from University of South Florida. The author has contributed to research in topics: Audit & Joint audit. The author has an hindex of 17, co-authored 40 publications receiving 1184 citations. Previous affiliations of Mark H. Taylor include College of Business Administration & University of South Carolina.
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Accountability and auditors' materiality judgments: The effects of differential pressure strength on conservatism, variability, and effort
TL;DR: In this paper, the authors investigated the effects of accountability pressure on auditors' materiality judgments and found that accountability strength was positively related to the amount of time spent on the planning materiality task, explanation length, and consideration of qualitative materiality factors.
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The Effects of Industry Specialization on Auditors' Inherent Risk Assessments and Confidence Judgements*
TL;DR: In this paper, the authors examined how industry specialization affects auditors' inherent risk assessments and their confidence in those risk assessments, and found that non-bank auditors assessed inherent risk significantly higher than industry specialists for all but the valuation assertion for the loans receivable account.
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Determinants of audit fees: the importance of litigation, disclosure, and regulatory burdens in audit engagements in 20 countries
Mark H. Taylor,Daniel T. Simon +1 more
TL;DR: In this paper, the authors integrate an international perspective in the examination of audit fees, finding that increased litigation pressures, institutional traditions of increased disclosure, and increased regulation put upward pressures on audit fees.
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Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy
TL;DR: In this paper, the authors present a survey of fair value measurement and other complex estimates (hereafter, FVMs) and present a methodology for auditing fair value measurements.
Posted Content
Audit Standard Setting and Inspection for U.S. Public Companies: A Critical Assessment and Recommendations for Fundamental Change
TL;DR: The Sarbanes-Oxley Act of 2002 (SOX) established the Public Company Accounting Oversight Board (PCAOB) to oversee the public accounting firms that audit publicly traded companies in the U.S..